Enron Essay Example for Free

Enron EssayTo provide the students with a thorough and detailed understanding of the underlying concepts and accounting treatment of inter-corporate long-term investments (consolidations and business combinations). To interpose and discuss topics including foreign currency transactions, translating foreign operations, hedge accounting, not for profit accounting, interim and segmented reporting. To discuss and draw students attention to topical developments within the accounting profession. Course DescriptionReporting relevant financial information subsequent to long-term inter-corporate investments.The preparation of consolidated financial statements with emphasis on their economic substance rather than legal form. TextsModern Advanced Accounting in Canada, Hilton/Herauf, 5TH Edition C. I. C. A. Handbook Canadian Institute of Chartered Accountants (specific sections indicated on the syllabus) Evaluation Final grades will be determined as dos Mid-term exam 30% Final exam 70% Although the completion of weekly assignments does not ingredient into the final grade, their importance cannot be over emphasized.The lectures provide the basic knowledge and the assigned problems build on that knowledge. Completion of these assignments is an absolute minimum for the student to bring home the bacon an understanding of the subject matter. Assignments will be reviewed in sectionalization. Students are responsible for all materials for the exams, whether or not it is covered in class. Exams will be a combination of all types of questions based on all sources, and students may be required to integrate theoretical concepts from the text to substantiate their arguments.No make-up tests or make-up assignments are allowed in this short letter. In the event of extraordinary circumstances beyond the Universitys control, the content and/or evaluation scheme in this course is subject to change. Course RequirementsCalculators Only non-programmable, no-tape, noiseless calcu lators are permitted. Calculators open of storing text are not permitted in tests and trials. Dictionaries Dictionaries are not permitted. Handheld Devices Handheld devices capable of storing text and having calculator functionality (e. . Palm, etc. ) are not permitted. Additional Information Methodology The material covered in the classroom will be utilise to supplement textbook readings. Each class will consist of a lecture lasting approximately one and half to two hours. The remainder of the class time will focus on review of all assigned problems and exam writing techniques. Every chapter should be read twice. The first reading should be done prior to attending class and the second reading should be done after the class discussion of the chapter.The questions at the back of each chapter follow directly from the reading. Students should be able to answer these questions after a thorough reading of the material. Academic IntegrityCode of Student Conduct McGill University values faculty member single. Therefore all students must understand the meaning and consequences of cheating, plagiarism and other academic offences under the Code of Student Conduct and Disciplinary Procedures (see www. mcgill. ca/integrity for more information). Luniversite McGill attache une haute importance a lhonnetete academique.Il incombe par consequent a tous les etudiants de comprendre ce que lon entend par tricherie, plagiat et autres infractions academiques, ainsi que les consequences que peuvent avoir de telles actions, selon le Code de conduite de letudiant et des procedures disciplinaires (pour de plus amples reseignements, veuillez consulter le site www. mcgill. ca/integrity). Final Exam PolicyRegulations Students should not make other commitments during the final exam period. Vacation plans do not constitute effectual grounds for the deferral or the rescheduling of examinations.See the Centre Calendar for the regulations governing inquirys http//www. mcgill. ca/conted -students/exams/regulations/ Students are required to present their I. D. Card (with photo) for entrance to their examination. Conflicts If you are ineffective to write your final examination due to scheduling conflicts, you must submit a Final Exam Conflict Form with supporting documentation at least one month before the start of the final examination period. Late submissions will not be accepted. For details, see http//www. mcgill. ca/conted-students/exams/conflicts/ Exam TimetableExamination schedules are posted at the Centre and on the following page approximately 6-8 weeks before the examination period commences http//www. mcgill. ca/conted-cms/exams/ The Centre cannot provide examination dates over the telephone. Classroom RulesAll electronic devices (cell phones and beepers) must be turned off during class time. Assignments PickupMarked assignments cannot be picked up from the offices at keep Education, therefore if your marked assignments are not available in class before the end of term you must submit a self-addressed stamped gasbag to you instructor or these assignments will not be returned.Remember to keep a photocopy or back-up of your creative work before it is handed in to your instructor. Email PolicyE-mail is one of the official means of communication between McGill University and its students. As with all official University communications, it is the students responsibility to ensure that time-critical e-mail is accessed, read, and acted upon in a timely fashion. If a student chooses to forward University e-mail to another e-mail mailbox, it is that students responsibility to ensure that the alternate account is viable.